Analisis Laporan Keuangan Pada Perusahaan Asuransi Bagi Hasil

Ulfi Maryati

Abstract

This research is conducted to anallze the financial statement of profit sharing insurance companyby understanding bnd comparing the financial condition of a company. One of the techniques toanatyse is ratio. Asuransi Takaful Umum Pusat is one of the profit sharing insurance. Whenmonltary and economic crisis occured in 1997, most of the insurance company suffering evenworst compare to banking business condition. But it did not happen to PT Asuransi Takaful Pusatwhich has two kinds of syaria principle insurance. lt gets profit and significant growth. FromFinancial ratio based on Acbounting Financial Standart, it can be concluded that the main indicatorin anatyzing financial statement to profit sharing insurance company is, Solvency Ratio,Profitability Ratio and Liquidity Ratio, while the supported indicator is Premium Stability Ratio andTechnical Ratio.